The Accounting Educator

The Newsletter of the Teaching and Curriculum Section
American Accounting Association
Vol. XII No. 4 – Summer 2003

HAVE YOU SEEN …?

Professor Nashwa George
Montclair State University

1. TITLE: Using Stories to Teach Business Ethics-Developing Character through Examples of Admirable Actions
AUTHOR(S): Charles E. Watson
SOURCE: May 2003. Teaching Business Ethics 7 (2): 93-105

ABSTRACT: People have long recognized that knowing and doing are vastly different. A person might be skilled in abstract moral reasoning and do it brilliantly in a classroom setting, but act despicably in everyday matters. Instructing students in ethical principles and moral reasoning skills is one thing. Increasing their desires to act ethically and to behave in admirable ways is something else. This paper advocates an ancient method of moral education that contemporary methods overshadow: the telling of stories. Examples of people acting ethically, behaving heroically in a sea of temptations, show young minds what ideals look like in practice, and encourage these learners to act admirably themselves. Anecdotes of moral truths in action appeal to the mind and the heart, instructing the intellect, and increasing the desire to emulate what civilization has come to honor as right and good.

2. TITLE: Skinner's Naturalism as a Paradigm for Teaching Business Ethics: A Discussion from Tourism
AUTHOR(S): H. Ruhi Yaman
SOURCE: May 2003. Teaching Business Ethics 7 (2): 107-122

ABSTRACT: This paper introduces for discussion a paradigm for teaching ethics in business courses based on the system known as naturalistic ethics. A form of naturalistic ethics based on the value system proposed by B. F. Skinner is suggested as a framework suitable for the multifaceted, cross-cultural, and global nature of the modern corporation. The relevant literature on tourism and hospitality ethics and the more recent studies on business ethics education are reviewed. An interpretation of Skinner's system is given, and its suitability as a framework for ethics education in business courses is addressed.

3. TITLE: Evaluating Risk in Business Ethics Case Studies
AUTHOR(S): R. Maundrell
SOURCE: May 2003. Teaching Business Ethics 7 (2): 171-178

ABSTRACT: Business management often involves decisions about risks to human health and such cases tend to be central to business ethics courses. Over the last two decades much development has taken place in the science of risk analysis and lessons have emerged from this work that will make a useful addition to the ethical evaluation of case study material in a business ethics courses.
In particular, students need to be familiarized with and made cautious of the notion of acceptable risk.

4. TITLE: Beyond "Lesson Study": Comparing Two Ways of Facilitating the Grasp of Some Economic Concepts
AUTHOR(S): Ming Fai Pang
SOURCE: May 2003. Instructional Science 31 (3): 175-194

ABSTRACT: During three discussion sessions, two groups of five teachers each developed a shared lesson plan, one for each group, for the teaching of a difficult economic concept, the incidence of a sales tax. In one of the groups (the lesson study group), the lesson plan was based on the pool of the participants' experience and intuition in accordance with the Japanese "lesson study." In the other group (the learning study group), the lesson plan was based on the participants' experience and intuition as made sense of in terms of a learning theory introduced by a researcher in accordance with the idea of "the learning study," in which the Japanese lesson study is combined with a "design experiment." The students' understanding was probed after the series of lessons. In the classes of the lesson study group, fewer than 30 percent of the students developed a good grasp of the concept, compared to over 70 percent of the students in the learning study group. The differences in learning outcomes are interpreted in the light of observed differences in how the concept was dealt with in the different classrooms.

5. TITLE: Formative Assessment in Higher Education: Moves toward Theory and the Enhancement of Pedagogic Practice
AUTHOR(S): Mantz Yorke
SOURCE: June 2003. Higher Education 45 (4): 477-501

ABSTRACT: The importance of formative assessment in student learning is generally acknowledged, but it is not well understood across higher education. The identification of some key features of formative assessment opens the way for a discussion of theory. It is argued that there is a need for further theoretical development in respect of formative assessment, which needs to take account of disciplinary epistemology, theories of intellectual and moral development, students' stages of intellectual development, and the psychology of giving and receiving feedback. A sketch is offered of the direction that this development might take. It is noted that formative assessment may be either constructive or inhibitory towards learning. Suggestions are made regarding research into formative assessment, and how research might contribute to the development of pedagogic practice.

6. TITLE: Researching the Scholarship of Teaching and Learning: An Analysis of Current Curriculum Practices
AUTHOR(S): Scott A. Cottrell and Elizabeth A. Jones
SOURCE: Spring 2003. Innovative Higher Education 27 (3): 169-181

ABSTRACT: The purpose of this study was to analyze how instructors designed courses for scholarship of teaching and learning initiatives. The case studies and qualitative analyses of the data revealed that some instructors are approaching teaching as an investigative process. Informed by multiple assessment methods, the participating instructors explored how changes in course designs can improve student learning and development. The results of this study illustrate that these instructors reflected on their course designs and emphasized the quality of student learning and its improvement, which helps to address the public's expectations of higher education institutions as centers of academic excellence.

7. TITLE: Moderating Effects of Achievement Striving and Situational Optimism on the Relationship between Ability and Performance Outcomes of College Students
AUTHOR(S): Sarath A. Nonis and David Wright
SOURCE: June 2003. Research in Higher Education 44 (3): 327-346

ABSTRACT: Student performance has become an increasingly important topic in higher education as it relates to retention and graduation rates and as university administrators place emphasis on performance as the basis for budgeting. The purpose of this research was to determine to what extent students' ability, achievement striving, and situational optimism influence performance outcomes, and to investigate the interactive effects of ability and achievement striving as well as ability and situational optimism on student performance outcomes. Study results and implications for institute of higher education and classroom instructions are also discussed.

8. TITLE: An Academic Curriculum Proposal
AUTHOR(S): Anil Arya, John C Fellingham, and Douglas A Schroeder
SOURCE: February 2003. Issues in Accounting Education 18 (1): 29-35

ABSTRACT: Accounting is a scholarly academic discipline. As such, the goal for participants is to engage in a fruitful, scholarly dialogue, not only with colleagues in Accounting, but throughout the Business School, and with scholars in many disciplines across the University. Curriculum topics with two attributes are identified: (1) they possess scholarly rigor, and (2) they are such that the comparative advantage of accounting scholars can be exploited. Two general topics that appear to meet these criteria are double-entry mechanics and information. Some courses to try are: (1) Double-Entry Accounting Structure, (2) Uncertainty, Risk and Control System Design, (3) National Income Accounting, (4) Information Theory, Coding Theory, and Accounting, (5) Mathematics for Accountants, and (6) Capstone courses.

9. TITLE: Association for Integrity in Accounting Enters the Discussion of Accounting Reforms
AUTHOR(S): Paul F. Williams
SOURCE: April 2003. The CPA Journal 73 (4): 14-15

ABSTRACT: Accounting is no longer described as a profession, but as an industry. The behavior of the most public of public accountants has taken something important from all accountants: the assurance that practicing or teaching others to practice accounting is an honorable way to spend one's life. The Association for Integrity in Accounting has identified four goals as its initial focus: (1) to watch the watchdogs, (2) to contribute to restoring professional independence, (3) to work toward ensuring corporate accountability and disclosure, and (4) to redeem accounting education. The AIA intends to begin a serious public discussion about what is missing from the accounting curriculum and its scholarly agenda.

10. TITLE: Do the Right Thing: The "Research" Curriculum
AUTHOR(S): Gary M. Entwistle
SOURCE: February 2003. Issues in Accounting Education 18 (1): 25-27

ABSTRACT: If embraced, the idea of designing the undergraduate curriculum around working papers and journal articles would fundamentally transform the traditional undergraduate accounting curriculum. It is within these materials where the true intellectual inquiry in accounting takes place. This idea would reinvigorate accounting scholarship. Things to consider are: (1) What would the employers say? (2) What would the administrators think? (3) What would the publishers think? (4) What would students think? (5)What would the academic colleagues within and outside the business school think? (6)What would the accounting faculty think of making the undergraduate accounting program more academic? (7) What would society say of an undergraduate accounting curriculum oriented around academic research?

Return to the Table of Contents